We have defined
$$
\Delta E = \frac{1}{2} \langle \chi | \hat{M}| \chi \rangle
$$
with the vectors
$$
\chi = \left[ \delta C\hspace{0.2cm} \delta C^*\right]^T
$$
and the matrix
$$
\hat{M}=\left(\begin{array}{cc} \Delta + A & B \\ B^* & \Delta + A^*\end{array}\right),
$$
with \( \Delta_{ai,bj} = (\varepsilon_a-\varepsilon_i)\delta_{ab}\delta_{ij} \).